Amount of DGE’s final liability
42 Amount of DGE’s final liability
The DGE’s liability (final liability) for payroll tax for a final period is—
the DGE’s final adjustment amount for the period, if—
either—
the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or
after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and
the DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or
the DGE’s final payroll tax amount for the period, if—
the DGE was not required under section 59 to lodge a periodic return during the period; and
paragraph (a) does not apply.
If the DGE does not pay the DGE’s final liability for the period on the return date for lodgement of the DGE’s final return, every relevant group employer for the period is liable jointly and severally to pay the amount of the liability.
1—
Under section 30(1)(a) of the Administration Act, a DGE’s final liability for a final period must be paid on the date the DGE is required to lodge a final return for the final period.
2—
A DGE may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of final liability.
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